MANGAL DEEP vs UNION OF INDIA & ORS.

Judgment text excerpt

$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 3rd July, 2025 + W.P.(C) 8963/2025, CM APPL. 38291/2025 & CM APPL. 38292/2025 MANGAL DEEP .....Petitioner Through: Mr. Puneet Rai and Ms. Shristhi Sharma, Advs. (M:9810023745) versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil) GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-– M/s. Mangal Deep under Article 226 of the Constitution of India challenging the Show Cause Notice dated 9th December, 2023 (hereinafter, ‘SCN’) pertaining to the Financial Year 2018-19, as also the consequent order dated 26th March, 2024 passed by the office of Sales Tax Officer Class II/ AVATO, Delhi (hereinafter, ‘the impugned order’). 3. The present petition further challenges the vires of Notification No.56/2023-Central Tax dated 28th December, 2023 and Notification No. 9/2023- Central Tax dated 31st March, 2023 (hereinafter ‘impugned notifications’). 4. The Petitioner – M/s. Mangal Deep is the sole proprietary concern of Signature Not Verified W.P.(C) 8963/2025 Page 1 of 9 Digitally Signed By:DHIRENDER KUMAR Signing Date:04.07.2025 18:01:12 Mr. Prem Kumar. As per the petition, the Petitioner is engaged in the business of trading of toys. It is duly registered under the GST regime with GST No. 07AADPK4209L1ZQ since 1st July, 2017. 5. A SCN was issued to the Petitioner on 9th December, 2023 in respect of Financial Years 2018-19 under Section 73 of the Central Goods and Service Tax Act, 2017 (hereinafter, ‘CGST Act’). No reply was filed by the Petitioner and the impugned order dated 26th March, 2024 has been passed raising a demand